Biden’s Modernizing Regulatory Review – A New Paradigm?
#WorkforceWednesday: COVID-19 Executive Actions, Right-to-Sue Notices, and Liability Shields
Report on Research Compliance 18, no. 4 (April 2021) - A new report by the National Academies of Sciences, Engineering, and Medicine examining the impact of the COVID-19 pandemic found “intensified complications related...more
By now, it’s no secret that President Joe Biden has been up to a flurry of activity since taking office just three weeks ago. Wielding power through his pen (well, pens), the President has signed at least 25 executive orders...more
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 25, 2021 – January 29, 2021... On January 20, President Biden’s chief of staff, Ronald...more
One day is all it took for the Biden-Harris administration to repudiate the Trump-era crackdown on immigration. By issuing a series of Executive Actions, Presidential Memoranda, and Proclamations on January 20 and the days...more
Joseph R. Biden Jr. was sworn in as the 46th president of the United States on January 20, 2021. President Biden hit the ground running, issuing 17 executive orders, proclamations, memoranda, and similar actions on his first...more
The Situation: On August 28, 2020, the IRS published Notice 2020-65 allowing employers to defer withholding the employee portion of Social Security tax from paychecks. This payroll tax deferral is different from the one...more
On August 8, 2020, President Trump issued an Executive Order to the Secretary of Treasury directing the Department to defer the obligation of employers to withhold, deposit, and pay the employee share of Social Security...more
The US Department of the Treasury and the Internal Revenue Service have issued guidance with respect to US President Donald Trump’s August 8, 2020 Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing...more
Most employers are expected to pass on the IRS’ offer to temporarily delay collecting Social Security taxes. For background, both employers and employees are generally required to pay a Social Security tax at a flat rate of...more
A shade over a month ago, the Trump Administration issued a presidential memorandum authorizing lost wages assistance (“LWA”) as a stop-gap measure for a congressional impasse on further supplemental unemployment benefits....more
On August 8, 2020, President Trump issued an executive action directing the Secretary of the Treasury to use the Secretary’s authority under Section 7508A of the Internal Revenue Code of 1986, as amended (the “Code”), which...more
Following President Trump’s Aug. 8 presidential memorandum directing the Treasury Secretary to defer the withholding and payment of certain employee payroll taxes, the Internal Revenue Service released Notice 2020-65 on Aug....more
In response to the ongoing coronavirus (COVID-19) pandemic, the U.S. Congress, the executive branch, and the Internal Revenue Service (IRS) have taken several actions intended to provide immediate relief to taxpayers. In...more
To assist employees with the economic hardships resulting from COVID-19, recent guidance provides relief in the form of a payroll tax deferral (Deferral Program). Internal Revenue Service Notice 2020-65 (Notice)1 provides...more
On August 8, 2020, President Donald Trump issued a presidential memorandum that addresses the need for additional assistance for workers who have lost wages due to the ongoing COVID-19 pandemic. The memorandum on wage...more
Following unsuccessful congressional attempts to extend COVID-19 pandemic relief measures, President Donald Trump signed a memorandum that allows employers to defer the employee portion of federal payroll taxes for the...more
On August 8, 2020, President Trump issued an Executive Order directing the Secretary of the Treasury Steven Mnuchin to defer the withholding, deposit, and payment of certain payroll taxes beginning September 1, 2020 through...more
Late on Friday, the IRS finally issued guidance on Trump’s payroll tax deferral, giving employers 1 day to react and implement the guidance. The guidance allows an employer to defer withholding of the employee’s share of...more
On August 8, 2020, President Donald Trump issued an executive order titled “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster.” The order directed the Secretary of the Treasury to use...more
On Friday, Aug. 28, 2020, the Department of the Treasury released Notice 2020-65 (the "Notice") which provides some long-awaited guidance for the payroll tax deferral announced in the Presidential Memorandum issued by...more
In a Memorandum to the Secretary of the Treasury, President Trump directed that the Secretary use his authority to defer the withholding and payment of the employee’s share of certain Social Security taxes for the period...more
On August 8, 2020, President Trump issued a Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster (the Memo). The Memo generally provided that employers could defer payment of the...more
Following the August 8, 2020 Presidential Memorandum directing the Treasury Secretary to defer the withholding, deposit, and payment of certain payroll taxes, the Internal Revenue Service released Notice 2020-65 late Friday,...more
On August 8, 2020, President Trump signed a Presidential Memorandum entitled “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster,” effective as of September 1, 2020 (the “Memorandum”)....more
On August 8, 2020, President Trump issued a Presidential Memoranda allowing for the deferral of employees’ payroll tax obligations. Notably, this Presidential Memoranda does not change any obligation to pay these taxes; it...more